Non-Financial Reporting

CIFAL Brussels, National Airport 5 February 2019

2 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

© 2019 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm

has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

2

KPMG’s Sustainability

Services network comprises

specialized professionals at

KPMG member firms

worldwide.

KPMG brings more than 20

years of expertise in

sustainability, corporate

responsibility reporting and

assurance, sustainable finance

and in business and human

rights.

3 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

I. Sustainability and Reporting 4

II. Non-Financial Reporting Regulation 9

III. KPMG International and National Surveys 12

Content

Sustainability and Reporting

5 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

Sustainability Sustainability and Reporting

Most widely quoted definition of the United Nations on March 20, 1987:

“sustainable development is development that

meets the needs of the present without

compromising the ability of future generations to

meet their own needs.”

6 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

Sustainable Development Gap Sustainability and Reporting

7 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

UN Sustainable Development Goals Sustainability and Reporting

8 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

Profit

People Planet

HARD CURRENCY – SHORT TERM – SHAREHOLDER FOCUS – FIXED FORMAT – OBLIGATORY – AUDITED – MATURE – 300Y

INVALUABLE? – LONGER TERM – STAKEHOLDER ENGAGEMENT – MORE FREE FORMAT – VOLUNTARY – ASSURED? – IMMATURE – 30Y

Sustainability Reporting Sustainability and Reporting

Non-Financial Reporting Regulation

10 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

20 m€ Assets or 40 m€ Turnover

500 FTE EU

PIE/FS 6.000

Non-Financial Reporting Directive 2014

11 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

1. Environment

2. Society

3. Human Rights

4. Bribery and Corruption

BE Law of 3 September 2017 A. Policies and Procedures

B. Results

C. Risks and Mitigation

D. Key Performance Indicators

• Diversity

• Remuneration

INTERNATIONAL FRAMEWORK!

GRI (or other) incl. Materiality Analysis

PART OF ANNUAL REPORT!

Timeliness AND Quality

ASSURANCE?!

KPMG Surveys

13 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

© 2019 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm

has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

13

KPMG International Survey 2017 (10th Intl. Ed., Belgium 3rd Ed.)

The N100 refers to a worldwide

sample of 4,900 companies

comprising the top 100 companies

by revenue in each of the 49

countries researched in this study.

N100

The G250 refers to the world’s 250

largest companies by revenue

based on the Fortune 500 ranking

of 2016.

G250

14 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

KPMG Surveys

15 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

KPMG Surveys

Belgium

Be

lg

iu

m

N10

0

G2

50

16 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

G250

N100

Belgium

KPMG Surveys

17 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

N100

KPMG Surveys

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

©2018 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),

a Swiss entity. All rights reserved.

© 2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm

has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

18

KPMG National Survey 2018 – Non-financial reporting Belgium All companies in scope of the Belgian legislation of September 3, 2017

Main results:

Reporting on Non-financial information: 91%

Reference to International Framework: 68%

External Assurance: 22%

19 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

KPMG Surveys

20 ©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

KPMG Surveys

PRIMARY KPMG COLOURS SECONDARY KPMG COLOURS TERTIARY KPMG COLOURS ADDITIONAL COLOURS FOR GRAPHS

KPMG Blue

0 / 51 / 141

Medium Blue

0 / 94 / 184

Light Blue

0 / 145 / 218

Violet

72 / 54 / 152

Purple

71 / 10 / 104

Light Purple

109 / 32 / 119

Green

0 / 163 / 161

Dark Green

0 / 154 / 68

Light Green

67 / 176 / 42

Yellow

234 / 170 / 0

Orange

246 / 141 / 46

Red

188 / 32 / 75

Pink

198 / 0 / 126

Dark Brown

117 / 63 / 25

Light Brown

155 / 100 / 46

Beige

227 / 188 / 159

Olive

157 / 147 / 117

Light Pink

227 / 104 / 119 u s e e y e

d r o p p e r

t o p i c k

u p c o l o u r

©2018 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),

a Swiss entity. All rights reserved.

Contact details Steven Mulkens

Senior Manager, Antwerp

KPMG Bedrijfsrevisoren

smulkens@kpmg.com

Mike Boonen

Partner, Antwerp

KPMG Bedrijfsrevisoren

mboonen@kpmg.com

KPMG on social media KPMG app

©2019 KPMG Bedrijfsrevisoren/Réviseurs d’Entreprises, a Belgian CVBA/SCRL and a member firm of the KPMG network of independent member

firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG name and logo are registered trademarks of KPMG International.